Horwath HTL summary
Tax incentives for new tourism projects, including new 1 to 3 star hotels, theme parks, convention centres and recreational parks.
Eligibility
Companies developing a new 1 to 3 star hotel or another promoted tourism project in Malaysia. 1 and 2 star hotels must be 100% Malaysian-owned; 3 star hotels at least 30% Malaysian.
The administering body decides eligibility and support. Check the official programme against your organisation and project before making commitments.
Project timing in the recorded terms
The public record does not state whether the project may have started. Check the official programme.
Support
Either Pioneer Status, exempting 70% of statutory income, or an Investment Tax Allowance of 60% of qualifying capital expenditure within five years, offset against up to 70% of statutory income.
- Application timing
- Rolling application
Why a hotel might use it
new development, tax relief.
Critical conditions
- New-project incentives cover 1 to 3 star hotels only; 4 and 5 star hotels are not listed for new projects.
- Hotel equity rules apply: 1 and 2 star hotels must be 100% Malaysian-owned and 3 star hotels at least 30% Malaysian.
- MIDA assesses and approves the incentive; the official page does not state an application deadline.
Verification
- Last verified
- 14 September 2026
- Official page updated
- Not stated